Chart of Account by Account

DATE    3/24/93                               ANDERSEN CONSULTING APPLICATIONS, INC                                       PAGE     1

TIME   17:37:19                               ANDERSEN SOFTWARE - MGMT ACCOUNTING DIV                                     CO     001

REPORT GL780                                                                                                              LOC    MAY

                                                    CHART OF ACCOUNTS BY ACCOUNT

                                                   SINGLE COMPANY/SINGLE LOCATION

                                                                                     R ACT  STM        DTA  PCT          REV CUR CUR

  ACCOUNT       ACCOUNT DESCRIPTION          CENTER        CENTER DESCRIPTION        C TYP  COD  RESP  TYP  DEN  UM ACTV FLG REV TRN

 ---------- ------------------------------ ---------- ------------------------------ - ---  ---  ----  ---  ---  -- ---- --- --- ---

 0020M      LABOR EFF - RESIDUAL JIT       JIT                                       M 5    002         B        EA  Y    Y      01

 0020M      LABOR EFFICIENCY - RESIDUAL    MRP                                       M 5    002         B        EA  Y    Y      01

 0100C      SALES                                                                    C 4    010         F            Y    Y      01

 0110F      A/P INTERCO FISCAL - BELGIUM   C3                                        F 2    500         B        EA  Y    Y      01

 0110F      A/P INTERCO FISCAL GERMANY     C4                                        F 2    500         B        EA  Y    Y      01

 0110F      A/P INTERCOMPANY FISCAL - USA  C7                                        F 2    500         B        EA  Y    Y      01

 0120C      A/P HOME VENDORS               C1                                        C 2    500         B        EA  Y    Y      01

 0120C      A/P HOME VENDORS - SERVICES    C2                                        C 2    500         F            Y    Y      01

 0160C      PAYMENTS RECEIVED ON ACCT                                                C 2    016         F            Y    Y      01

 0235M      ACCRUED PO RECEIPTS                                                      M 2    510         F            Y    Y      01

 0440M      PREV YR RETAIN EARNINGS-MGMNT                                            M 2    044         F            Y    Y      01

 0450F      PREV YR RET EARN-FISCAL                                                  F 2    045         F            Y    Y      01

 0710C      COST OF SALES DOMESTIC SALES   C1                                        C 5    071         F            Y    Y      01

 0710C      COST OF DOMESTIC SALES - SERV  C2                                        C 5    071         F            Y    Y      01

 0810C      REALIZED EXCHANGE PROFIT                                                 C 4    081         F            Y    Y      01

 0830C      GL JOURNAL ACCT-COMMON                                                   C 2    083         B        EA  Y    Y      01

 0830F      GL JOURNAL ACCOUNT - FISCAL                                              F 2    083         B        EA  Y    Y      01

 0830M      GL JOURNAL ACCOUNT-MANAGEMENT                                            M 2    083         B        EA  Y    Y      01

 0840C      NON-RECOVERABLE VAT PAID GOODS C1                                        C 5    084         F            Y    Y      01

 0840C      NON-RECOVERABLE VAT PAID SERV  C2                                        C 5    084         F            Y    Y      01

 1100C      CASH & BANK ACCTS.                                                       C 1    110         B        EA  Y    Y      01

 1100F      CASH-FISCAL REPORTING                                                    F 1    110         B        EA  Y    Y      01

 1100M      CASH-MANAGEMENT REPORTING                                                M 1    110         B        EA  Y    Y      01

 1200C      A/R INTERCOMPANY COMMON        C3                                        C 1    120         B        EA  Y    Y      01

                                           C4                                        C 1    120         B        EA  Y    Y      01

                                           C7                                        C 1    120         B        EA  Y    Y      01

 1210C      A/R                                                                      C 1    121         F            Y    Y      01